Title: Integration phenomena Paralympic cyclists. Objectives of work: Try to find integration phenomena in relation to sport training and its impact on selected cyclists with disabilities. Methods: Case report structured interview, data collection method - the method of interrogation. Results: Based on case studies developed a structured interview, we found differences in the integration, which we have divided into phases - before obtaining disability, acclimatization, sports integration. Furthermore, we found differences in load on the three specific physical disabilities. Keywords: Disability, handicap, disabled sports training, biking persons with disabilities.

This thesis "Tax planning in corporation" puts brain to legal entity income tax and it is looking for possible solutions in tax planning in corporation. The first part deals with the tax theory, the other part is the theory of tax planning, comparison of tax regimes and tax policy and tax revenue by optimizing both internationally and in the local aspect. The last part discusses options for optimizing tax

This diploma thesis explores effective tax rates of personal income tax in the European Union. It analyzes the tax policy of newer and older EU member states in relation to personal income tax and social security. Structural elements of this tax play an important role in taxation of natural persons and differ vastly in individual states of the EU. The discrepations among the taxation rates can cause serious problems in the functioning of the single market of the EU. The EU aims to coordinate and harmonize the direct taxes, which would remove the obstacles to the single market functioning. The taxation of natural persons shows apparent mutual differences among the states -- not just regarding rates of this particular tax -- resulting from cultural customs. These differences do not, so far, enable the approximation of individual states in natural persons' taxation and create space for possible tax competition.

This graduation thesis deals with regulation of payroll accounting. The aim is to provide a comprehensive picture of calculating employee wages in the year 2010 (based upon actual law) and how it is recognized in accounting evidence of employer. Gradually, I deal with the issue of labor-law relations, employee compensation, health and social insurance and the calculation of income tax. The penultimate chapter deals with changes that occurred in the year 2011. Last chapter is devoted to a complex example that shows the calculation of wages in year 2010 compared with 2011.

The thesis describes realization effects of the project "Třeboň - rozvoj lázeňské infrastruktury" on the ammount of tax income in the city, especially with focus on the development of the part of tax incomes. These incomes receives the city as a share of tax incomes from self-employed persons (by law of budget determination of taxes No 243/2000 Sb.). According to this law each commune receives 30 % of tax from self-employed subjects, which have place of residence in the territory of this commune. This share of the tax is called as "motivation component" and it should motivate communes to create new business opportunities to increase own incomes. The focus of this thesis is an effect assessment of realization of this project on the size of tax incomes in the city Třeboň. There is the model of fiscal federalism introduced in the theoretical-methodological part. This model is used wide in the whole Czech republic to describe incomes of comunes - especially tax incomes. In the practical part there is a description of the implemented project and its effect on particular targets, for example effect on size of income of local taxes and effeck on growth of employment. The main section of the practical part is the evolution analysis of the "motivation component". This evolution of "motivation component" is compared with the evolution of business subjects, which are registered in the city Třeboň (including the description of the regressive evolution).

This diploma thesis deals with the possibilities of transferring the cost of acquisition of depreciable tangible assets acquired by purchase or finance lease in the corporate income tax base, and analyzes the conditions of deductibility of depreciation and rent in the tax base. The diploma thesis identifies the factors affecting the amount of the tax base for both variants of the acquisition of depreciable tangible assets and the elements of the tax optimization.

The diploma thesis analyzes the topic of preparedness of individual regional and training centers of medical rescue service providers and employees of such organizations for cases of emergencies with mass casualties. In order to collect the data required for the empirical part of the diploma thesis, I prepared two questionnaires: one was a qualitative research aimed only at managers of educational and training centres of individual regional medical rescue services. The other questionnaire was used for a quantitative research, in the form of an anonymous non-standardized questionnaire, which was prepared for employees of medical rescue service. The evaluation of the results of the questionnaire surveys has shown that in spite of the usually appropriate conditions secured by the medical rescue service providers and in spite of the relatively frequent trainings, the knowledge of individual employees in this field is not sufficient. Based on the results acquired it is obvious that individual educational and training centres of medical rescue service providers should pay more attention to the professional training of their employees on this issue. These results will be, upon request, presented to the representatives of individual educational and training centres, and should be used to make the preparation of their employees for cases of emergencies with mass casualties more effective.

Labour law aspects of employment of HIV positive persons Abstract This thesis describes and analyses problematics of employment of HIV positive persons. The main focus is on the labour law aspects which are specific or problematic regarding HIV positive persons. The text is divided into three chapters. First chapter provides general information about HIV and AIDS and creates a basis for the whole thesis. The description is focused mainly on the medicinal aspects of HIV and AIDS (its progression, treatment, its spreading, means of contagion). Information about perception of the disease in society is also provided. Second chapter revolves around aspects of employment relationships and agreements on work performed outside an employment relationship with HIV positive persons, as well as with employment of HIV positives in security and armed forces. One of the main themes of this chapter is assessment of medical fitness of job applicants and employees in relation with their HIV positivity. Other discussed topics are termination of employment relationships on grounds of employees state of health and personal data protection regarding HIV status of employees. Third chapter analyses matters of discrimination of HIV positive persons in employment relationships. It aims to answer a question whether HIV can be...

- The comparison of personal income tax in the Czech Republic and France The diploma thesis deals with a comparison of personal income tax in the Czech Republic and France. The thesis comprises of analysis of both countries' national legislations and of subsequent comparison of the impact of legal tax rules on the tax liability of natural persons. The focus is aimed mainly on the key differences between the compared legislations with respect to the income from employment of taxable persons. The diploma thesis is divided into six chapters. The first chapter, called Taxation in the theoretical sphere, is dedicated to the definition of personal income tax, categorization of the tax itself and legal sources, which determines the personal income tax in both legislations being compared. The object of the second chapter is comparison of the tax constituents of personal income tax in both legislations and their application within determination of taxpayer's liabilities. The chapter three is focused on selected tax constituents of personal income tax in the Czech Republic, while aiming to address mainly income from employment of Czech taxpayer, and also the tax constituents affecting the taxable income base and the final tax liability. The fourth chapter, being called Selected components of personal income...

This diploma thesis deals with the topic of sexuality of handicapped persons and its realization. Its main aim is to chase the general view of this theme, which is still taboo in our society. The theoretical part is divided into four chapters. It specifically defines handicapped persons, their sexuality and specific needs of people with different types of disabilities. It slightly describes the work of social service facilities with the theme of sexuality. Moreover, it is concerned with project "Right of Sex" and sexual assistance as one possibility of realizing the sexuality of people with disabilities. The practical part is realized through quantitative and qualitative research. There were fourteen respondents that were further dividend into three groups. First group was composed by people with disabilities, second by sexual assistants and to the last belonged experts engaged to this topic. This research identified respondent's opinion and view concerning the theme of the sexuality of handicapped persons and sexual assistance.